Ministry of Finance: VAT export tax rebate rate for corn deep-processing products restored to 13%
Cai Shui [2016] No. 92
To the finance departments (bureaus) and state taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning, and the financial bureau of the **Production and Construction Corps:
With the approval of the State Council, as of September 1, 2016, the VAT export tax rebate rate for corn starch, alcohol and other corn deep-processing products is restored to 13%. The list of corn deep-processing products is in the attachment. The export tax rebate rate applicable to the goods listed in this notice shall be determined by the export date stated on the export goods declaration form.
Attachment: List of corn deep-processing products
List of corn deep-processing products No. Product Code Product Name Adjusted Rebate Rate (%) 1 11081200 Corn starch 13 2 21039010 Monosodium glutamate 13 3 22071000 Undenatured ethanol with an alcohol concentration of ≥80% 13 4 23031000 Residues from the manufacture of starch and similar products 13 5 29054200 Pentaerythritol 13 6 29054300 Mannitol 13 7 29054400 Sorbitol 13 8 29181100 Lactic acid and its salts and esters 13 9 29181600 Gluconic acid and its salts and esters 13 10 29224110 Lysine 13Ministry of Finance
State Administration of Taxation
August 19, 2016